Policy paper
Revenue and Customs Brief 4 (2021): partially exempt VAT registered businesses affected by coronavirus (COVID-19)
This brief outlines the accelerated process for partially exempt businesses whose trading activities have been affected by coronavirus (COVID-19).
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This brief gives information about an accelerated process for VAT registered businesses to request temporary alterations to their partial exemption methods (including combined methods) to reflect changes to their business practices because of the coronavirus pandemic.
You should read this brief if you’re a partially exempt business whose trading activities have been affected by coronavirus, as a result of which your existing partial exemption method does not have a fair and reasonable result.
Published 23 March 2021